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GOODS AND SERVICES TAX RULES, 2017

PAYMENT FORMATS

14-05-2017

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List of Forms

Sr. No. Form No. Title of the Form

1. Form GST PMT-01 Electronic Liability Register of registered person (Part–I: Return related liabilities

Electronic Liability Register of taxable person (Part–II: Other than return related liabilities)

2. Form GST PMT-02 Electronic Credit Ledger

3. Form GST PMT-03 Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

4. Form GST PMT-04 Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/Liability Register

5. Form GST PMT-05 Electronic Cash Ledger

6. Form GST PMT-06 Challan For Deposit of Goods and Services Tax

7. Form GST PMT-07 Application for intimating discrepancy in making payment

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Sr.

No. Date

(dd/mm/

yyyy)

Reference

No. Ledger

used for

discharging

liability

Description Type of

Transaction

[Debit (DR)

(Payable)] /

[Credit (CR)

(Paid)/]

Amount debited / credited (Central Tax/State

Tax/UT Tax/Integrated Tax/CESS/Total) Balance (Payable)

(Central Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Form GST PMT –01 (See Rule ---- )

Electronic Liability Register of Registered Person

(Part–I: Return related liabilities) (To be maintained at the Common Portal)

GSTIN – Name (Legal) –

Trade name, if any Tax Period –

Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.)

Note – 1. All liabilities accruing due to return and payments made against the same will be recorded in this ledger. 2. Under description head - liabilities due to opting for composition, cancellation of registration will also be covered in this part. Such liabilities

shall be populated in the liability register of the tax period in which the date of application or order falls, as the case may be. 3. Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by reducing credit (amount paid) from the debit

(amount payable). 4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.

Form GST PMT –01 (See Rule ---- )

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Electronic Liability Register of Taxable Person (Part–II: Other than return related liabilities)

(To be maintained at the Common Portal)

Demand ID -- GSTIN/Temporary Id – Demand date - Name (Legal) –

Trade name, if any - Stay status – Stayed/Un-stayed Period - From ------- To -------- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All (Amount in Rs.)

Sr No. Date

(dd/

mm/

yyyy)

Reference

No. Tax

Period,

if

applica

ble

Ledger

used for

dischargi

ng

liability

Descripti

on Type of

Transaction

[Debit (DR)

(Payable)] /

[Credit (CR)

(Paid)] /

Reduction

(RD)/ Refund

adjusted (RF)/]

Amount debited/credited (Central

Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total)

Balance (Payable) (Central Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total) Ta

x Interes

t Penalt

y Fe

e Other

s Total Ta

x Interes

t Penalt

y Fe

e Other

s Tota

l Status

(Staye

d /Un-

stayed

)

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Note –

1. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction to be recorded accordingly.

2. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly. 3. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here. 4. Negative balance can occur for a single Demand ID also if appeal is allowed/partly allowed. Overall closing balance may still be positive. 5. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive

subject to the adjustment of the refund against any liability by the proper officer. 6. The closing balance in this part shall not have any effect on filing of return. 7. Reduction in amount of penalty would be automatic, based on payment made after show cause notice or within the time specified in the Act

or the rules. 8. Payment made against the show cause notice or any other payment made voluntarily shall be shown in the register at the time of making

payment through credit or cash ledger. Debit and credit entry will be created simultaneously.

Form GST PMT –02 (See Rule ---- )

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Sr

No. Date

(dd/m

m/

yyyy)

Refere

nce

No.

Tax

Period,

if any

Description

(Source of

credit &

purpose of

utilisation)

Transaction

Type

[Debit (DR)

/ Credit

(CR)]

Credit / Debit Balance available

Central

Tax State

Tax UT

Tax Integr

ated

Tax

CESS Total Central

Tax State

Tax UT

Tax Integr

ated

Tax

CESS Total

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

Sr.

No. Tax period Amount of mismatch credit

Central

Tax State

Tax UT Tax Integrated

Tax Cess Total

1 2 3 4 5 6 7 8

Electronic Credit Ledger of Registered Person (To be maintained at the Common Portal)

GSTIN – Name (Legal) –

Trade name, if any - Period - From ------- To -------- (dd/mm/yyyy)

Act - Central Tax/State Tax/UT Tax /Integrated Tax/CESS /All

(Amount in Rs.)

Balance of Provisional credit

Sr.

No. Tax period Amount of provisional credit balance

Central

Tax State

Tax UT Tax Integrated

Tax Cess Total

1 2 3 4 5 6 7 8

Mismatch credit (other

than reversed)

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Note –

1. All type of credits as per return, credit on account of merger, credit due on account of pre-registration inputs, etc., credit due to opting out from composition scheme, transition etc. will be recorded in the credit ledger.

2. Description will include sources of credit (GSTR-3, GSTR-6 etc.) and utilisation thereof towards liability related to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected, then it will be credited back to the ledger to the extent of rejection.

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Form GST PMT –03 (See Rule ---- )

Order for re-credit of the amount to cash or credit ledger on rejection of refund claim

Reference No. Date –

1. GSTIN –

2. Name (Legal) –

3. Trade name, if any

4. Address –

5. Period / Tax Period to which the credit relates, if any – From ----------- To -----------

6. Ledger from which debit entry was made for claiming refund - cash / credit ledger

7. Debit entry no. and date - 8. Application reference no. and date – 9. No. and date of order vide which refund was rejected 10. Amount of credit -

Sr. No. Act

(Central

Tax/State

Tax/ UT

Tax

Integrated

Tax/

CESS)

Amount of credit (Rs.) Tax Interest Penalty Fee Other Total

1 2 3 4 5 6 7 8

Signature Name Designation of the officer

Note –

‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

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Form GST PMT –04 (See Rule ---- )

Application for intimation of discrepancy in Electronic Credit Ledger/Cash Ledger/ Liability Register

1. GSTIN 2. Name (Legal) 3. Trade name, if any 4. Ledger / Register in

which discrepancy noticed

Credit ledger Cash ledger Liability register

5. Details of the discrepancy Date Type of tax Type of

discrepancy Amount involved

Central Tax State Tax UT Tax

Integrated Tax

Cess 6. Reasons, if any

7. Verification

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief. Signature

Place Name of Authorized Signatory

Date Designation /Status………………

Note – ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

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Form GST PMT –05 (See Rule ---- )

Electronic Cash Ledger

(To be maintained at the Common Portal)

GSTIN/Temporary Id – Name (Legal) – Trade name, if any

Period - From ------- To -------- (dd/mm/yyyy) Act - Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All

(Amount in Rs.) Sr.

No. Date of

deposit

/Debit

(dd/m

m/

yyyy)

Tim

e of

depo

sit

Report

ing

date

(by

bank)

Refere

nce

No.

Tax

Period,

if

applicab

le

Descri

ption Type of

Transaction

[Debit (DR) /

Credit (CR)]

Amount debited / credited (Central Tax/State

Tax/UT Tax/Integrated Tax/CESS/Total) Balance

(Central Tax/State Tax/UT Tax/Integrated

Tax/CESS/Total) Tax Interest Penalty Fee Others Total Tax Interest Penalty Fee Others Total

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Note – 1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of return in case of TDS &

TCS credit. 2. Tax period, if applicable, for any debit will be recorded, otherwise it will be left blank. 3. GSTIN of deductor or tax collector at source, Challan Identification Number (CIN) of the challan against which deposit has been made, and type

of liability for which any debit has been made will also recorded under the head “description”. 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made

will also be recorded under the head “description” . 5. Refund claimed from the ledger or any other debits made against any liability will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union

territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States)

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Email address <<Auto Populated>>

Mobile No. <<Auto Populated>>

Form GST PMT –06 (See Rule ---- )

Challan for deposit of goods and services tax

CPIN <<Auto Generated after submission

of information>>

Date <<Current date>> Challan Expiry Date --

GSTIN <<Filled in/Auto

populated>>

Name

(Legal)

<<Auto Populated>>

Address <<Auto Populated>>

Details of Deposit (All Amount in Rs.)

Government Major

Head

Minor Head

Government of

India

Tax Interest Penalty Fee Others Total

Central

Tax

(----)

Integrated

Tax

(----)

CESS

(----)

Sub-Total

State (Name) State Tax

(----)

UT (Name) UT Tax

(----)

Total Challan Amount

Total Amount in words

Mode of Payment (relevant part will become active when the particular mode is selected)

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o Over the Counter (OTC)

Bank (Where cash or instrument is

proposed to be deposited)

Details of Instrument

o Cash o Cheque o Demand Draft

o NEFT/RTGS

Remitting bank

Beneficiary name GST

Beneficiary Account Number (CPIN) <CPIN>

Name of beneficiary bank Reserve Bank f India

Beneficiary Bank’s Indian Financial System Code (IFSC) IFSC of RBI

Amount

o e-Payment

(This will include all modes of e-payment

such as CC/DC and net banking. Taxpayer

will choose one of this)

Note: Charges to be separately paid by the person making payment.

Particulars of depositor

Name

Designation/ Status (Manager, partner etc.)

Signature

Date

Paid Challan Information

GSTIN

Taxpayer Name

Name of Bank

Amount

Bank Reference No. (BRN)/UTR

CIN

Payment Date

Bank Ack. No. (For Cheque / DD

deposited at Bank’s counter)

Note - UTR stands for Unique Transaction Number for NeFT / RTGS payment.

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Form GST PMT –07 (See Rule ---- )

Application for intimating discrepancy relating to payment

1. GSTIN 2. Name (Legal)

3. Trade name, if any 4. Date of generation of challan

from Common Portal

5. Common Portal Identification Number (CPIN)

6. Mode of payment (tick one) Net banking

CC/DC NeFT/RTGS OTC

7. Instrument detail, for OTC

payment only Cheque / Draft No.

Date Bank/branch on which drawn

8. Name of bank through which payment made

9. Date on which amount debited / realized

10. Bank Reference Number (BRN)/ UTR No., if any

11. Name of payment gateway (for CC/DC)

11. 12.

Payment detail Central Tax State Tax

UT Tax Integrated Tax

Cess

13. Verification (by authorized signatory)

I hereby solemnly affirm and declare that the information given herein above is true and

correct to the best of my knowledge and belief. Signature Place Name of Authorized Signatory

Date Designation /Status………………

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Note –

1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account but CIN has not been conveyed by bank to Common Portal or CIN has been generated but not reported by concerned bank.

2. The application may be filed if CIN is not conveyed within 24 hours of debit. 3. Common Portal shall forward the complaint to the Bank concerned and intimate the aggrieved person. 4. ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for

Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax(Compensation to States).